Assistant Director of Income Tax, CPC, Bengaluru V. M/s. Brush Tech India, Mysuru

MA 43/BANG/2023

AI Insights

The case involves a miscellaneous petition filed by the Deputy Commissioner of Income Tax, Circle 1(1), Mysuru, against M/s. Brush Tech India, seeking rectification of an earlier order dated 7.4.2022. The petition was dismissed as it was filed beyond the statutory time limit prescribed under section 254(2) of the Income-tax Act, 1961. The Tribunal emphasized its lack of authority to condone such delays, referencing a precedent set by the Karnataka High Court in the case of A.S. Chinnaswamy Raju (HUF) v. ACIT.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299831 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-05-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 28-12-2022
• Other Referred Cases: A.S. Chinnaswamy Raju (HUF) v. ACIT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - B” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER MP No.43/Bang/2023 [in ITA No.2/Bang/2022] Assessment year : 2019-20 The Deputy Commissioner of Income Tax, Circle 1(1), Mysuru. Vs. M/s. Brush Tech India, No.134, KIADB Industrial Area, Koorgalli, Yelawala, Mysuru. PAN: AABFB 8490L APPLICANT RESPONDENT Applicant by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Respondent by : None. Date of hearing : 19.05.2023 Date of Pronouncement : 25.05.2023 O R D E R This miscellaneous petition is filed by the revenue seeking for rectification of the order dated 7.4.2022 in ITA No.2/Bang/2022. 2. At the very outset, it is noticed that the miscellaneous petition by the revenue is filed beyond the prescribed period mentioned u/s. 254(2) of the Income-tax Act, 1961 [the Act]. The Tribunal does not have power to condone the delay in filing belated miscellaneous petition. In this context, reliance is placed on the Hon’ble jurisdictional High Court judgment in the case of A.S. Chinnaswamy Raju (HUF) v. ACIT MP No.43/Bang/2023 Page 2 of 2 reported in [2008] 300 ITR 96 (Kar). Therefore this miscellaneous petition filed by the revenue is dismissed. Pronounced in the open court on this 25 th day of May, 2023. Sd/- (LAXMI PRASAD SAHU ) ACCOUNTANT MEMBER Bangalore, Dated, the 25 th May, 2023. /Desai S Murthy / Copy to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore.